KOMPRENO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
KOMPRENO
Largest movements
- Cash +€37,193
up €37,193 (+2387.6%), from €1,558 to €38,751
mainly Net result for the year (+€26,021) and Depreciation (+€8,289)
- Receivables within one year +€12,144
up €12,144 (+184.4%), from €6,585 to €18,729
of which Trade receivables: +€13,987
- Tangible fixed assets -€2,067
down €2,067 (-6.3%), from €32,752 to €30,685
- Reserves +€15,547
new in 2025: €15,547
- Profit (loss) carried forward +€10,474
up €10,474, from -€10,474 to €0
- Tax, wage and social debts +€7,834
new in 2025: €7,834
- Trade debts +€7,627
up €7,627 (+208.4%), from €3,660 to €11,287
- Other debts +€5,487
up €5,487 (+12.1%), from €45,189 to €50,676
- Gross operating margin +€43,491
up €43,491, from -€3,221 to €40,269
- Taxes +€5,257
new in 2025: €5,257
- Depreciation +€1,338
up €1,338 (+19.3%), from €6,951 to €8,289
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,376 | €88,666 | +€47,290 | +114.3% |
| Fixed assets | 21/28 | €32,752 | €30,685 | -€2,067 | -6.3% |
| Tangible fixed assets | 22/27 | €32,752 | €30,685 | -€2,067 | -6.3% |
| Furniture and vehicles | 24 | €32,752 | €30,685 | -€2,067 | -6.3% |
| Current assets | 29/58 | €8,623 | €57,980 | +€49,357 | +572.4% |
| Amounts receivable within one year | 40/41 | €6,585 | €18,729 | +€12,144 | +184.4% |
| Trade receivables | 40 | €4,459 | €18,446 | +€13,987 | +313.7% |
| Other amounts receivable | 41 | €2,126 | €284 | -€1,842 | -86.7% |
| Cash at bank and in hand | 54/58 | €1,558 | €38,751 | +€37,193 | +2387.6% |
| Deferred charges and accrued income | 490/1 | €480 | €500 | +€20 | +4.1% |
| Total equity and liabilities | 10/49 | €41,376 | €88,666 | +€47,290 | +114.3% |
| Equity | 10/15 | -€7,474 | €18,547 | +€26,021 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €15,547 | +€15,547 | |
| Distributable reserves | 133 | - | €15,547 | +€15,547 | |
| Profit (loss) carried forward | 14 | -€10,474 | €0 | +€10,474 | |
| Amounts payable | 17/49 | €48,849 | €70,119 | +€21,270 | +43.5% |
| Amounts payable within one year | 42/48 | €48,849 | €69,797 | +€20,947 | +42.9% |
| Trade debts | 44 | €3,660 | €11,287 | +€7,627 | +208.4% |
| Suppliers | 440/4 | €3,660 | €11,287 | +€7,627 | +208.4% |
| Taxes, remuneration and social security | 45 | - | €7,834 | +€7,834 | |
| Taxes | 450/3 | - | €7,834 | +€7,834 | |
| Other amounts payable | 47/48 | €45,189 | €50,676 | +€5,487 | +12.1% |
| Accrued charges and deferred income | 492/3 | - | €322 | +€322 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,951 | €8,289 | +€1,338 | +19.3% |
| Other operating charges | 640/8 | €293 | €314 | +€20 | +7.0% |
| Gross operating margin | 9900 | -€3,221 | €40,269 | +€43,491 | |
| Operating profit (loss) | 9901 | -€10,466 | €31,666 | +€42,132 | |
| Financial income | 75/76B | €28 | €0 | -€28 | -100.0% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -100.0% |
| Financial charges | 65/66B | €36 | €389 | +€353 | +984.4% |
| Recurring financial charges | 65 | €36 | €389 | +€353 | +984.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,474 | €31,277 | +€41,751 | |
| Income taxes | 67/77 | - | €5,257 | +€5,257 | |
| Profit (loss) for the period | 9904 | -€10,474 | €26,021 | +€36,494 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,474 | €26,021 | +€36,494 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.